Purpose This paper aims to report the findings of a study of nine countries in Europe and Central Asia (ECA) that have either recently introduced or are working towards the introduction of value-based recurrent property taxes. Although many countries have recurrent property taxes, often, they are not value-based and raise relatively little revenue. This paper examines the barriers to the introduction of value-based property taxes and discusses how they can be overcome. Design/methodology/approach Case studies of recurrent property taxation were undertaken for eight countries from the World Bank’s ECA region. The sample included countries at different stages in the development of value-based property tax systems. A ninth country, The Netherlands, which has a well-developed mass valuation system, was included for comparison. Findings Barriers to the introduction of value-based recurrent property taxes are technical and political or governance ones. The technical barriers include the comprehensiveness of property registration, the quality of transaction price data, the extent to which the valuation infrastructure meets internationally recognised standards and the quality of tax collection systems. The principal political and governance problems are the unpopularity of property taxes, the need to convince the public that they are fair and the lack of champions of property taxation in government. Research limitations/implications The case studies are drawn from the ECA region, but the issues raised apply in many other parts of the world. A case study approach produces rich data for each example that enables key issues to be explored in depth. Practical implications The study has identified issues and ways of approaching them that are relevant to countries seeking to introduce value-based recurrent property taxes so that they can learn from the experience of others. Originality/value The approach has enabled a systematic comparison between countries so that common experiences and issues are identified.

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